Journal of Applied Islamic Economics and Finance
Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)

Pengaruh Inflasi terhadap Pertumbuhan Aset dengan Struktur Modal sebagai Variabel Intervening

Nadia Rizki Rahmalia (Program Studi D4 Keuangan Syariah, Politeknik Negeri Bandung)
Ruhadi Ruhadi (Jurusan Akuntansi, Politeknik Negeri Bandung)
Ine Mayasari (Jurusan Akuntansi, Politeknik Negeri Bandung)



Article Info

Publish Date
28 Feb 2022

Abstract

This study aimed to determine the direct effect and indirect effect of inflation on asset growth of Islamic Commercial Banks in Indonesia through capital structure as intervening variable. This research uses secondary data sourced from Bank Indonesia websites and annual report published by 11 Islamic Commercial Banks in Indonesia on 2013-2019. Using a purposive sampling technique. The method that used in this reseach is descriptive-associative through quantitative approach using path analysis (SEM-PLS). The result of this research showed that directly inflation has positive and significant effect to assets growth of Islamic Commercial Banks in Indonesia. Meanwhile, directly inflation has no significant effect to capital structure (Debt to Asset Ratio). Directly, capital structure (DAR) has no significant effect to assets growth of Islamic Commercial Banks in Indonesia. And indirectly, inflation has no significant effect to assets growth of Islamic Commercial Banks through capital structure (DAR) as intervening variable or mediator.

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Journal Info

Abbrev

jaief

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Applied Islamic Economics and Finance is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. JAIEF (e-ISSN: 2746-6213) is published thrice a year (October, February, and June). As the name implies, this journal brings two major themes, namely Islamic ...